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HR 5990 112th Congress House

Farm Tax Parity Act

Official title: To amend the Internal Revenue Code of 1986 to exclude certain farm rental income from net earnings from self-employment if the taxpayer enters into a lease agreement relating to such income.

Introduced: June 21, 2012 See on congress.gov
Taxation Contracts and agencyEmployment taxesFarmlandIncome tax exclusion
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Self-employedWages and earnings
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 21, 2012
Referred to the House Committee on Ways and Means.
Jun 21, 2012
Introduced in House
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 Latest action June 21, 2012

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Farm Tax Parity Act - Amends the Internal Revenue Code, with respect to the tax treatment of earnings from self-employment, to allow an exclusion from such earnings for farm rental income for which the taxpayer has entered into a lease agreement.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Republican 2
R
Rogers, Harold
Kentucky · Aug 1, 2012
JOHNSON, TIMOTHY
· Jul 17, 2012
 R
Guthrie, Brett
Kentucky · Jun 21, 2012
Yoder, Kevin
· Jun 21, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5990: Farm Tax Parity Act. 112th Congress. Open America. https://openamerica.io/bill/112-HR-5990/
MLA
"H.R. 5990: Farm Tax Parity Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-5990/.
Bluebook (legal)
H.R. 5990, 112th Cong. (2026), https://openamerica.io/bill/112-HR-5990/.
Markdown link
[H.R. 5990: Farm Tax Parity Act](https://openamerica.io/bill/112-HR-5990/)
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